Encyclopedia Index

1.1.25
90.37.1
§ 162(m) 7.1.20
§ 3(a)(11) 5.8
§ 4(2) 5.9
academic integrity 9.10.7
access rule 3.1.4.c.x
Accountants 8.6
accounting issues 9.8
accounting principles 9.8
accredited investor 5.5.4
acquisitions 20.1
advisors 5.11.2
Affiliate 1.1.1
affirmative or negative covenant 90.68
Aggregate Gross Assets 3.3.2
American Research & Development (AR&D) 0.1.2
Anti-Dilution: Weighted Average Formula 1.1.2
arbitration 1.3.1
arbitration fees 1.3.11
assets 2.1.4.g
assignment 1.3.8
attorney fees 1.3.11
audit committee 8.13.3
authority 9.10.4
backdoor financing 3.4.1.c
bank financing 3.4.1.g
bankruptcy 0.1.2
Bankruptcy 1.1.3
Bayh-Dole Act 9.10.2
bespeaks caution 4.2.2
Black Box no action letter 8.16.3
Black-Scholes formula 4.4.8
blue sky 30.8.13
Book Value per Share 1.1.4
Brokerage 1.1.5
Burnout 5.3
Business Day 1.1.6
business trust 2.1.2.b
buyouts 0.1.2
C Corporation 2.1.1.a
capital account 10.2.3.b
capital account 90.119
Cause 1.1.7
CERTIFICATE OF FORMATION 90.64
Certificate of Incorporation 2.3.1.q
Change of Control 1.1.8
cheap stock 8.2.4
check the box 2.1.2.b
close corporation 5.3.2
Closing Price 1.1.10
commodity 0.1.2
Common Stock 1.1.9
Company Material Adverse Effect 1.1.11
comparable method 4.4.5
compensation 7.1.1
Compensatory 2.1.4.g
competition 7.3.1
computer software 9.11.5
confidentiality 9.11.12
confidentiality agreements 9.11.12
conflict of interest 10.2.6.a
Consolidated Cash Flow 1.1.12
consultants 5.11.2
Contingent Liability 1.1.13
control 10.1.16
convertible debt plans 7.1.12
Cooling-Off Period 1.4.0
corporate venturing 10.16
corporate-owned life insurance 7.1.15
court costs 1.3.11
covenants 6.1.4
Deadlock 1.4.0
Deadlock Notice 1.4.0
deductions 3.4.1.c
Diligence 3.1.4.c.x
Direct Federal Subsidies 30.3.4
disclosure requirements 7.1.22
Dissolution 90.125
distributions 10.1.13
dividends 2.1.4.g
double taxation 2.1.4.g
drafting 10.1.8
Due Diligence 90.111
earnings 2.1.4.g
EDGAR 8.2.7
Electronic Data Gathering, Analysis and Retrieval System (EDGAR) 8.2.7
electronic filings 8.2.7
employee stock purchase plan 30.7.9
enhancements 9.11.20
Environmental Law 1.1.14
equity recapture 7.2.5
ERISA 10.5.2
ESPP 30.7.9
exchange offer 6.5.3
exclusivity 9.11.18
exculpatory language 3.1.4.c.x
exit strategy 0.1.2
expenses 10.1.9
exploitation 30.9.18
fair-market value 0.6.3
fair-market value 3.3.2
farming 3.3.2
FASB 8.2.4
fees 10.1.9
fiduciary duties 5.3
Financial Statements 1.1.15
financing strategy 3.5
Flexibility versus Formality 2.1.4.d
forward-looking statements 1.3.3
founders 2.1.4.g
Free-Riding and Withholding 8.12
Full Ratchet 2.9.4.b
funds 0.1.2
funds 30.3.3
Gains 2.1.4.g
general advertising 10.5.2
general advertising 5.5.2
general solicitation 10.5.2
general solicitation 5.5.2
going public 8.1
GPGP 10.1.20
Gramm-Leach-Bliley Act 90.129
green shoe 8.2.1
grossing up 30.7.8
Hardship Exemptions 8.2.7
high-net-worth individuals 3.4.1.i
Hockey v. Medhek-ar 4.2.3
Hot Issues 90.128
hot stock 8.12
hotel 3.3.2
hurdle rate 10.1.12
illiquid securities 0.1.2
Illiquid Securities 10.2.6.c
illiquidity 10.2.6.c
improvements 9.11.20
Inadvertent Violations 5.5.3
income 2.1.4.g
Indebtedness 1.1.16
indemnification 90.127
Inherency Doctrine 9.7
insolvency 30.5.3
installment payments 10.1.5
integration 5.7
Intellectual Property and License Agreements 30.9.15
interest 2.1.4.g
interest 10.1.11
internal rate of return 4.4.2
Internal Revenue Service 9.2
intrastate offering exemption 5.8
Investment Company Act of 1940 10.5.2
investors 0.1.2
investors 3.1.4.c.x
IPO 8.1
IPO 3.2
IRR 4.4.2
ISO 7.1.9
joint venture 2.1.2.c
judgment 1.3.9
jurisdiction 1.3.14
JURY TRIAL 1.3.15
key man clause 90.125
Key Person Insurance 1.1.17
Knowledge 1.1.18
lead investor 0.1.2
leases 9.11.4
License Distinguished from Other Forms 9.11.2
Licensed Property 9.11.14
licensing as an alternative method of distribution 9.11.13
limited liability company 2.1.4.g
liquidation 90.125
liquidity event 3.2
loans 3.4.1.e
lockup 8.10
lockup 6.5.5
manner of sale limitation 8.18.6
Market Price 1.1.19
Massachusetts Business Trust 2.1.2.b
master limited partnership 10.1.19
Meetings and Committees 10.1.17
Miscellaneous Charter Provisions 0.5.5
modern portfolio theory 4.4.7
most favored nation clauses 9.11.16
motel 3.3.2
multi-national 10.16.2
National Association of Securities Dealers 3.1.4.c.x
National Association of Securities Dealers 8.11
Net Asset Value Determined by Appraisal 1.1.20
net operating loss carry forwards 2.1.4.g
niche 0.1.2
nonaccredited investor 5.5.4
NPV method 4.4.6
NSO 7.1.9
on-the-job training 0.1.2
Operations 3.4.1.h
opinion of counsel 6.6.1.a
option pricing technique 4.4.8
partnerships 2.1.2.d
Passage of Time Approach 0.6.3
passive activity 2.1.4.g
Passive income 2.1.4.g
patent licensing 9.10.1
pension plans 7.1.16
Person 1.1.21
PIPES 8.17
Placement Agent 90.73
play or pay provision 30.5.2
portfolio 4.4.7
Portfolio income 2.1.4.g
portfolio management 0.3.2
post-money 4.4.1
pre-money 4.4.1
precautions 5.5.7
Preemptive rights 0.5.8
private placement memorandum 3.1.4.c.x
Private Securities Litigation Reform Act 4.2.3
Private Securities Litigation Reform Act 8.5.2
Process Agent 1.3.13
Projections 4.2.4
proprietary information 0.1.2
Proprietary Rights 1.1.22
prospectus 8.1
protection of trade secrets 9.11.11
PSLRA 30.4.1
PSLRA 4.2.3
Public Offering 1.1.23
publicly traded partnerships 2.1.4.g
Qualified Small Business Stock 3.3.2
Qualified Small Business Stock 90.128
quiet period 8.2.5
rate of return 10.1.12
real estate investment trusts ("REIT"s) 2.1.2.b
recapitalization 5.3.3
Record Keeping 5.5.2
registration rights 8.1
Regulation C 8.5
Regulation D 3.1.4.c.x
Regulation S 8.15
remedies 1.3.4
Representations and Warranties Insurance 6.8.1
restaurant 3.3.2
Revenue Act of 1987 2.1.4.g
reverse acquisition 20.1
reverse merger 8.15
road show 8.8
Rolodex Round 3.2
Royalty 9.11.21
Rule 135 8.2.5
Rule 144 8.18.7
Rule 144 8.18.7.a
Rule 144 8.18.7.b
Rule 144 7.1.5.b
Rule 144 8.18.7.c
Rule 144A 8.18.7.b
Rule 144A 8.19
Rule 152 8.16.1
Rule 155 8.16.2
Rule 155(b) 30.8.15
Rule 461 30.8.19
S Corporation 2.1.1.b
safe harbor 4.2.3
safe harbor 8.2.5
SAR 7.1.10
SBA loan 3.4.1.e
science and technology 0.1.2
SCOR: FORM U-7 5.6.4
SEC 30.8.17
SEC filings 8.2.7
secondary market 10.13
secondary market 30.2.2
secondary market 3.4.1.e
Section 1244 3.3.1
Securities 1.1.26
Seed Round 13.1.3
Selecting The Form Of The Organization 0.4.1
severance 7.2.2
shelf registration 6.5.3
Shell transaction 8.15
Shells, SPACs, Reverse Acquisitions and Reverse or "Backdoor" IPOs 20.1
side fund 10.5.2
SLUSA 30.4.1
Small Business Investment Companies (SBICs) 3.4.1.f
SmallCap Market 8.13.2
sole proprietorship 2.1.2.a
Special Investors 4.4.13
Special Securities 4.4.13
Specified Purpose Acquisition Companies 20.1
Split-Dollar 7.1.15
Squadron Ellenoff no action letter 8.16.3
standard valuation theory 8.17
standardization of valuations 4.4.10
start-up companies 0.1.4
State of Corporate Domicile 0.5.12
statutory merger 2.1.4.g
step transaction test 2.1.4.g
stock appreciation right 7.1.10
stock for services 0.6.3
Strategic Alliances 9
subscription documents 3.1.4.c.x
subsidiaries 3.3.2
Subsidiary 1.1.24
substantial economic effect 10.1.10
substantially identical property 3.3.2
Tangible Net Worth 1.1.25
tax efficiency 30.9.14
Tax Reform Act of 1986 2.1.4.g
Tax Reform Act of 1986 3.4.1.c
tax shelters 3.4.1.c
taxes 2.1.4.g
third parties 9.11.23
time-value-of-money effect 2.1.4.g
traditional venture-capital 0.1.2
transferable shares 2.1.2.b
turnarounds 0.1.2
ULOE 5.6.4
underwriter 8.11
Underwriting Agreement 90.112.0
Uniform Securities Act 5.6.4
unrelated business activities 9.10.5
Unrelated Business Taxable Income 10.5.2
value 2.1.4.g
Value of the Securities 1.1.26
value-added strategy 0.1.2
Venture Capital Operating Company 10.5.2
venture-backed companies 0.1.2
venture-capital partnerships 0.1.2
voting 2.3.1.k
warranties 9.11.24
Waste or Contamination Site 1.1.27
Weighted Average 2.9.4.b
Welsh Carson no-action request 10.5.2
xerography 0.2.13